7i 


Duke  University  Libraries 

Communication  f 
Conf  Pam  #419 


MESSAGE  OF  THE  PRESIDENT. 

f  Richmond,  Jan.   19,  1864. 

To  tJie  Hotise  of  Representatives  : 

In  response  to  yoar  resolution  of  the  11th  insr:int,  I  herewith 
transmit  for  your  information  a  communication  from  the  Secretary  of 
War,  relative  to  "  the  collection  and  distribution  of  the  'tax  in  kind.' 
under  the  act  approved  April  24,  1863." 

JEFFERSON  DAVIS. 


COMMUNICATION  FROM   THE  SECRETARY  OF  WAR. 

Confederate    States  of  AmjvRica,  ) 

War  Defkrtment^  \ 

Richmond,  Va.,  Jan.  19,  1864.      ) 

Tb  THE  President  of  the  Confderate  States  : 

Sir:    I  have  received  the    foUowiug  resolution  of  the   House  uT 
Representatives,  reterred  by  your  Excellency  to  this  department : 
J    Resolved,  T!  at  the  I'resident  be,  and  is  hereby,  requested  to  commu- 
nicate to  this  House  v;hat  progress  has  been   made  in  the  collection 
.,  and  distribution  of  the  "tax  in  kind,"  under  the  act  approved  April 
^24,  18G3,  together  with  such  information  relating  to   the  practictii 
'  operation  of  the  law,  as  may    be   possessed   by  the  Quartermaster's 
Department  in  charge  of  the  subject. 

In  response,  I  have  the  honor  to  transmit  herewith  a  report  froin 
Lieut,  Colonel  Larkin  Smith,  Assistant  Quartermaster  General,  in 
charge  of  the  collection  of  the  tax  in  kind,  conveying  the  information 
desired  by  the  House  of  Representatives. 

Very  respectfully  your  obedient  servant, 

JAMES  A.  SEDDON, 

Secretary  of  War. 


FICK,  ^ 

14.       ) 


Assistant  Qlarterm\stf.e  General's  Office, 

'lax  in  Knid, 
Richmoi.il,  Jan.    18,   186 

B.igadier  General  A.  R.  Lwvton, 

Quarfirm  ster  Givcra' : 

Oenerxl:  Tn  rrplv  to  t'  e  ropolmion  of  the  House  ot  ll'^prcsonta- 
tives,  adopfc"!  on  thi*  I  hh  insiant,  I  huve  the  honor  to  report  th>»t  as 
soon  as  I  racticaMc  afltT  :i-?i;:nment  lo  duly  in  .^.a}'  last,  1  |)rocoedc(i 
to  oiganiz;  the  system  of  colleoiion  uf  tux  in  kind,  under  the  art  of 
Congress,  approved  April  2lth   i860. 

Officers  for  the  Feveral  States  have  been  ao.ejgncd  as  f  dlows:  For 
each  Mate,  one  controlling  qu^irtermaster,  with  the  rank  of  major  ; 
ior  the  several  Staten,  po.H  quartermasters,  with  the  rank  of  captain^ 
in  nuiiiher  as  follows:  Virginii,  cl  ven ;  North  Carolina,  seAtn; 
South  Carolina,  six  ;  Georgia,  ten  ;  Alabama,  nine  ;  Florida,  three  ; 
'Louisiana,  three;  Tennessee,  four ;  Mis.-issippi,  nix;  Arkansas,  thr#o, 
and  Te^as.  six.  To  ascertain,  as  far  as  practicable,  the  districts  or 
localities  where  it  would  be  impracticaldc  to  collect  the  tax  in  kind, 
instructions  were  it'suod  to  the  controlling  quartermasters,  directing 
them  to  report  fully  the  condition  of  t]\eir  respective  States  in  this 
refpect.  Thse  reports  have  been  consolidated  and  forwarded  to  the 
h'ecretary  of  War,  ibr  the  prescribed  notification  of  the  Secretary  of  the 
Treasurj^,  in  order  that  he  might  declare  the  existence  of  impracticable 
districts  or  localities,  with  the  view  of  collecting  the  money  value  of  the 
tax.  A  copy  of  tlii-?  consolidated  report  (inaiked  A)  is  herewith  sub- 
m;tted.  On  the  I3:h  of  June  last  a  general  circular  was  published 
to  ''farmers  and  qu.iricnnasters,"  itnlicnting  the  general  system  to  bo 
pursued;  and  invitii:g  the  farmers  lo  voluntary  delivery,  on  account  of 
t'leir  tax  in  kind,  in  anticip  itien  of  regular  assessment,  so  as  to  meet 
the  pressing  \vant.s  of  the  army  for  supplies  and  relieve  producers 
f  oui  the  risk  and  inconvenience  of  storing  the  portion  due  by  them  to 
the  Gf)vernment.  A  copy  of  this  circular  is  herewith  submitted, 
luaiked  13. 

Under  the  provisions  of  the  act,  producers  are  required  to  deliver 
their  tax  wiihin  two  months  after  the  dite  of  assessment,  or  become 
liable  to  the  penalty  prescribed.  It  is  respectfully  suggested  that  this 
period  is  too  short,  and  that  it  be  extended  to  four  months,  when  the 
liability  .-h^l  become  fixed — the  post  (juartermaster  being  autliorized  to 
r^ouire  delivery  at  any  time  wiihin  eight  months  after  receipt  of  the 
ass  jssor's  estimates. 

Producers  are  of  opinion  that  they  can  deliver  whenever  they  may 
be  ready,  and  it  may  be  ciuvenient  for  them  to  do  so,  without  refer- 
c  ice  to  the  readiness  of  the  Govennmcnt  to  receive. 

The  Governmi-nt  should  have  the  light,  clearly  expressed,  to  receive 
the  tax  at  any  time  within  eight  months,  and  to  enforce  delivery, 
under  the  money  penalty,  at  any  time  within  four  mouths  after  assess- 
ment. 

Treparations  for  future  crops,  bad  condition  of  roads,  or  inadequate 


means  of  transportation  in  the  ca?e  of  the  proilacer,  and  in  that  of 
the  Government,  full  storehouses  and  the  d  fficultv  of  emptying  them 
•with  sufficiient  rapidity,  are  suggested  as  some  of  the  reasons  which 
dictate  the  propriety  of  this  cLarige 

In  cases  vhvre  a^sesstoents  have  been  mnde  and  transferred  toi;he 
post  quartermasters,  and  difficuhios  ari-e  in  regard  to  transportatior 
and  expense  of  collection,  and  suffi'-ient  supply  of  grain  sacks  cann'^ 
be  piocured,  thry  should  be  authorized  to  transfer  the  estima  es  tQ  the 
district  collectur  for  collection  in  their  money  value  ;  or  the  quarter- 
master nlio  is  liable  under  his  bond,  might  be  authorized  to  com- 
mute the  estimates  at  assessor's  valuation, 

Sucli  cases  oiten  occur  in  regions  not  impr icticable  within  the 
contemplation  of  the  law,  and  this  change  is   det  m«Ml  very  advisable 

The  range  of  delivt-ry  by  the  producer  is  eight  miles  from  the  plac«^ 
of  proiluctiun.  It  is  recou.mended  that  this  distance  be  extended  to 
filteeii  miles,  a  da.s  journey  going  and  returning;  and  that  the  pro- 
duci-r  be  paid  for  transportation  the  wbole  distat  ce  travelled.  The 
Governnietit  will  thus  rective  more  of  the  tax  in  kind  upon  railroads, 
rivers  -nd  taiials.  and  more  of  Hie  n  oney  value,  by  coll.ction  or  com- 
miration  in  exterior  localities,  where  it  is  too  expensive  and  unprofit- 
able to  collect  in  kind. 

Uiidor  instructions  from  this  office  quarterm  isters  and  commissaries 
servin.^  with  troop-*  are  auihor  zed  to  receivi  titheil  produce  frotii  pro- 
du'-ers  »n  account  of  tax  in  kind,  and  are  recpnred  by  legul.ition  to 
report  all  such  re«  eipts  Tne  receipts  of  thv-pc  olficers  should  be 
recognized  as  good  against  p;}m  nt  in  kin  i  or  the  money  value. 
Troops  freqicntly  occup}'  i(ni>racticable  localities  where  producers 
voluntarily  deliver  to  su' h  officers;  and  the  producers  should  be 
plainly  protected  ag  dnst  subsequent  demand  for  the  amount  so  paid. 
It  is  also  suggested  that  the  law  be  so  amend«=d  as  to  tleclare  that 
Avhere  the  controlliiiir  quartermaster  of  any  State  shall  ascertain 
"impracticable  districts  or  localities"  therein  he  be  authorized  to 
direct  the  post  quartermasters  thete  st.itioned.  to  transft  r  the  asses- 
sors estimates  to  the  district  collectors  to  be  collected  in  their  money 
value  cnly. 

Collections  need  not  then  be  suspended  in  such  regions,  until 
returns  can  be  obtained  from  impracticable  districts,  and  pass  up  throucrl: 
several  channels  to  the  Secretary  of  War,  that  he  may  give  the 
required  notification  to  the  Secretary  of  the  Treasury,  and  the  order 
issue  from  him  for  the  collection  of  the  money  value  of  the  tax 
assessed.  Expr^rience  thus  f\ir  in  the  execution  of  the  law  shows  that 
the  artich  of  wool  should  be  placed  directly  at  the  disposal  of  the  Quar- 
termaster's Departmrnt,  instead  of  being  subject  to  the  orders  of  the 
Secretary  of  the  Treasury, 

The  Department  needs  wool  to  be  manufactured  into  clothing  for 
the  soldiers.  To  obtain  it  for  this  pu  pose,  as  the  law  n'^w  stands,  it 
is  necessary  to  make  requisition  upon  the  Treasury  for  funds  to  pur- 
chase it  from  the  Treasury  Department,  payment  to  be  made  to  the 
district  collector  in  order  to  effect  the  transfer.     The  act  places  this 


article  in  the  custody  of  this  Department  and  it  is  needed  by  it  for 
the  purpose  stated. 

lly  retaining  it  the  expense  and  risk  of  drawing  money  from  the 
Treasury,  and  returning  it  through  the  district  collector,  would  be 
avoided.  This  circuity  and  the  delay  which  it  may  occasion  might 
injuriously  retard  important  action  of, the  Department  in  procuring 
necessary  supplies.  It  is  recommended  also,  that  producers  be 
required  to  deliver  their  titlies  in  bushels  according  to  the  Govern- 
ment standard  of  xreiahf  per  bushel.  Quartermasters  are  required  to 
make  their  returns  acconiing  to  weight  in  pounds.  Some  producers 
take  advantage  of  the  delivery  by  measure,  as  now  practised,  by  pay- 
ing in  grain  of  light  weight  and  poor  (piality — which  leaves  a  wide 
margin  of  deficiency  to  be  accounted  for  by  the  receiving  quarter- 
master. 

Applications  have  been  made  from  various  parts  of  the  country  for 
the  relief  of  the  indigent  families  of  soldiers.  The  Department,  in 
Buch  cases,  authorizes  the  sale  of  breadstuflFs  to  the  county,  district  or 
parish  authorities  upon  their  certificate  of  the  necessity  of  the  pur- 
chase, and  also  of  procuring  the  supply  from  tax  in  kind;  or  author- 
izes the  exchange  of  such  supply,  from  its  depots,  for  like  quantities 
delivered  at  some  convenient  point  on  a  railroad,  navigable  stream  or 
canal. 

There  must  necessarily  be  considerable  loss  of  produce  from  natural 
decay,  the  heating  of  large  masses,  and  unavoidable  wastage,  and  to 
guard  as  effect ively  as  possible  against  such  loss,  stringent  instruc- 
tions have  been  given  to  post  quartermasters  to  forward  supplies  as 
rapidly  as  possible  to  points  of  consumption  ;  and  all  means  taken  to 
make  the  produce  collected,  as  speedily  and  profitably,  available  to  the 
army  as  is  practicable.  Reports  have  circulated  as  to  groat  waste  in 
the  tithed  produce,  by  its  exposure  to  the  weather,  and  decay  at  cer- 
tain points,  and  derived  particular  significance  from  the  statements 
made  on  this  subject,  in  a  late  message  of  the  Governor  of  Georgia, 
to  the  Legislature  of  that  State. 

Upon  examination,  it  has  turned  out  that  this  produce  did  noi 
belong  to  tax  in  kind  ;  nor  has  any  proof  been  afforded  of  any  loss  to 
the  tithed  produce  from  such  waste  or  neglect  by  any  of  the  oflBcers 
or  agents  on  the  special  service. 

The  tithing  feature  of  the  tax  act  is  one  novel  to  our  people,  and 
in  its  execution  involved  formidable  difficulties  and  embarrassments. 

It  was  not  to  be  expected,  tl:erefore,  that  the  law  itself  or  the  man- 
ner of  its  execution  could  escape  complaint  or  animadversion.  It  is 
b -^'-ived,  however,  to  be  popular  among  the  loyal  and  better  informed 
c;attse3,  and  it  is  gratifiying  to  state  that  producers  generally  have 
given  to  it  a  ready  support.  Progress  under  it  has  not  been  as  rapid 
as  was  desirable. 

Upon  the  Treasury  Department  devolved  tlie  duty  of  appointing 
t  ,e  assessors,  whose  action  was  necessary  to  be  completed  before  tho 
operations  of  this  Department  began. 

There  was  unavoidable  delay  in  the  selection  of  proper  persons  for 
this  office  and  instructing  them  in  nev/  and  untried  duties. 


In  the  special  quartermaster's  service,  directed  by  the  act,  great 
difficulty  has  been  experienced  in  obtaining  adquate  transportation 
and  grain  sacks,  in  the  organization  of  county  agencies  and  district 
depots,  and  the  instruction  of  officers  in  a  new  line  of  duty.  Not- 
withstanding these  drawbacks,  considerable  progress  has  been  made  in 
the  receipt  and  distribution  of  the  tithe,  as  will  appear  from  the  accom- 
panying consolidated  report  of  receipts  and  transfers  in  the  States 
therein  named,  marked  C. 

Tv  this  report  are  subjoined  explanatory  notes,  to  which  special 
attention  is  invited. 

It  has  been  credibly  reported  that  since  the  1st  day  of  September 
last,  the  chief  supply  of  long  forage  and  a  large  portion  ot  the  grain, 
consumed  by  the  army  of  Northern  Virginia,  has  been  derived  from 
rhe  tax  in  kind,  and  that  without  the  benefit  of  its  aid,  the  army 
animals  could  not  have  been  subsisted  unless  resort  had  been  had  to 
impressment. 

Instructions  have,  from  time  to  time  been  issued,  for  the  guidance 
of  quartermasters  employed  on  tax  duty,  as  experience  in  the  devel- 
opment of  the  system  rendered  them  necessary.     A  copy  of  revised 
general  instructions  is  herewith  submitted  marked  marked  D. 
Respectfully  submitted, 

LARKIN  SMITH, 
Assis^t  Q.  M.  Gen.  in  charge  of  tax  in  kind. 


[A.] 

CONSOLIDATED  PE'^OBT  of '^  TmpractlrchU  Districts  a-.d  I^ical 
iHfS,'^  for    the  colUit.on    <f  the   '*  Tax    in    Kint,''^  i;j  t/ie  Confcdtrutc 
Stutes. 

vTnr.TXTA. 

C0^GRE.S^IO^AL    DISTRICTS. 

Ist, — Accotnac.  Northampton.  Northui..l>orl  n«l.  Gloucester,  Mat- 

!ir\r:i,  LnncAS  (•r,Westmort.'lan<l.  Hiclimoml.  Mi  idU-aex,  King  William, 

iliat  porti  )n  of  this  county  wljich  i»<  inorc  thin  six  (G)  niilos  enstwanl 

I'ronj  theiiiJiin  loid  liom  llichiiinnd  to  Tappi  .aiiiio'-k.)  Kinjj;  ami  t,.'iiocn, 

(that  portion  which   n  wiihiii  i\velvc(l2;  miles  f'lom   it?  boutheutitcin 

boundary  ) 

2tl. — I'rinces8  Avne,  Norfolk  county,  Nansi-mon  1,  and  \<]e  of 
Wight. 

3d. — Warwick,  Yoik,  Eliz  iheih  City,  Jaine4  City  New  Kent  jmd 
Charles  City. 

Sth. — Culpepper,  King  George,  Stafford,  Sp)tl8ylvaDi.i,  Madison, 
Orange. 

9th — Fauquier,  R,  ipp  ihinnock.  Prince  William,  Fairfax,  .Vlexan- 
dri:*,  Warren.  Loudoun  and  I'age. 

loth. — Frcilerick,  BLMktdcy,  Morgan,  Hampshire,  Clarke,  Jijffer- 
don,  Shenandd.ih  and  Hardy. 

Ilth. — llighlani.  B.ith,  Alleghan-y,  I'endleton,  Tocahontus. 

12th. — III  eigh,  Fayetie,  Mercer,  (all  that  part  of  this  county  whio:. 
lies  nor  h  of  Bluestone  river,  and  known  as  the  Flat-top  Mour»t;iin  and 
Spurs.) 

I3th  — Leigh,  Wise  and  M;D)wd11. 

I  4th  — Comprising  the  counties  of  Kma^lia.  Logan,  H)one,  W'aj-ne, 
Cabell,  Putnam,  Mison,  Jackson,  It oine,  Clay,  Nicholas,  Braxton, 
Wirt  and  Wyoming — wholly  impi  ;icii«':d>lo. 

l/nh  — Coinpri-»in^  tlie  counticM  of  Liiwis.  Wool,  Pleasants,  Tyler, 
Ritchi*^,  Doddii  l;!e,  Upshur,  K  iiid  Iph.  WoI)Ster,  Tucker,  Barbour, 
Harrison,  Taylor  Giles,  Calhoun — wholly  imprjicticahle. 

1 6th. — Compri?ing  the  counties  of  Ohio,  ILincoek,  Brooke,  ^'ar- 
flhall,  Wetzel,  Marion,  Monongalia,  Preston — wholly  impracticable. 

NORTH  CAROLINA. 

let, — Currituck,  Camden,  Pasquotank,  Perquimons,  Yate.s,  Chowan, 
Tyrrell  and  Washington. 
2d. — Hyde  and  Beaufort. 


Sd.— Carteret,  Craven,  (that  portion  lying  south  of  Cane  creelc,  and 
east  of  Swift  creek,)  Jones,  (that  portion  east  of  Cypress  cre.k,)  Ons- 
low, (ea«Jt  of  Northeast  creek.) 

9th  — Ashe,  Alexander,  Alleghaney,  Wilkes,  Surry,  Yadkin  and 
Caldwell. 

lOth. — Clay,  Cherokee,  Micon.  Jackson,  Madison,  Buncorahe, 
Transylvania,  Hender?on,  Polk,  Yan'^ey,  McD  »wcll,  Rutherford, 
Mitchell,  Haywood  and  Wautauga — wholly  impracticable. 

SOUTH  CAROLINA. 

2d  — The  parish  of  St.  James,  Santee,  and  that  p-»rtion  of  Charles- 
ton district  lying  south  of  the  Charleston  a  'd  Savannah  railroad. 

3d. — All  that  region  of  country  along  the  st^acoast.  which  is  eight 
(8)  miles  or  more  south  of  the  Charleston  and  Savannah  railroad. 

GEORGIA. 

tst. — Ware. 

3d. — Berrien.  Wilcox,  Colquit,  Irwin  and  Echols. 

8th. — Harolson. 

9th. — Banks,  Dawron.  Lumpkin,  Pickens.  Towns,  Union,  Cherokee, 
Forsythe,  Habersham,  Hull,  R^ibun  nnd  Wliite. 

lOth. — Fannin,  Gilmer,  Dade,  Walker,  Catoosa,  Chatooga  and 
Whitfield. 

ALABAMA.  * 

1st. — Lauderdale,  Limestone,  jNIadison  and  Franklin. 
2d. — Mai  ion,  Winsto.;,  Walker,  Fayette  and  Blount. 
3d. — Jackson  and  Marshall,  (that  portion  lying  north  of  th3  Ten- 
nessee river.) 

Sth. — Covington,  Dale  and  Cjffce. 

FLORIDA. 

Ist. — Brevard.  Drle,  Duval  nu'l  Putnim,  (so  much  of  these  two 
counties  as  lies  ea^c  of  the  merilitn  line,  dividing  range-"  tw^Mity  f)iir 
and  twenty-tive,  in  the  eastern  portion  of  the  Stat  .)  Hilhbo  ough, 
Levy,  Mmatee,  Munroe,  Nassau,  Orange,  Polk,  Sum^iter,  Volusia 
and  St   Johns. 

2d. — Liberty,  (i=o  much  of  this  county  as  lies  south  of  a  pirallel 
of  latitude  crossing  the  Apilachicola  riv.jr,  at  the  t)wn  of  tola.)  Ei- 
cambia,  Franklin,  La  Fayette,  Taylor,  Walton  and  Santa-Rosa, 

MISSISSIPPI, 
lat. — De  Soto,   Marshall,   Tallahatchie,  (that  portion  lying  north 


8- 

and  west  of  the  Tallahatchie  river,)  Panola,  (lying  north  and  west  c 
the  Bame.) 

2d. — Tippah  and  Teshamingo. 

4th. — Tunica,  Coahoma,  Bolivar,  Washington,  Issaquena,  Warren 
Claiborne,  Jefferson,  Adams  and  Copiah. 

6th. — Hunflower,  Yazoo  and  Holmes,  (lying  west  of  Yazoo  river.) 

Tth. — Amite,  Franklin  and  Wilkinson. 

LOUISIANA. 
All  that  portion  of  the  State  east  of  the  Mississippi  river. 

TENNESSEE. 
Wholly  impracticabk. 

ARKANSAS. 
No  report. 

TEXAS. 
No  report. 


I  [C] 

°'I  TAX  IN  KIND. 

!li,'  tyA'i'Oi/iMTi'D    Ht:PORr   (II    AltTICLKH  ram-ed.  issued  anrf  m,m«,i^  „«   lumd,  u,  tte  C<mftdtml,   SCala,  i,i  (4,   rn„„tl,s  tij  Jiihj,  Aug«<l,  SejiUmbtr.  October  ami   yonriiUr ,   lSli3. 


ffl 


,„r"i 


ttaiii  looMIUrt  npottad  li 


INSTRUCTIONS. 


Assistant  Quartermaster  General's  Office,  ^ 
Ruhmond,  Fa.,  December  1,  1863.      S 

1.  Authority  for  the  eoller'tion  of  the  tax  in  kind,  is  derived  from 
the  nth,  12th  and  13rh  sections  of  act  of  Coiigress,  approved  24th 
April,  I8G3. 

2.  In  executing  tiiis  act,  an  officer  of  the  Quartermaster  General's 
deportment  will  be  assigned  to  the  special  charge  of  the  subject 

\  A  controlling  quaitermaster,  with  the  rank  of  major,  is  assigned 
to  each  State,  and  a  post  quartermaster,  with  the  rank  of  captain,  to 
each  Congressional  district  in  the  State,  where  it  is  practicable  to 
collect  the  tax.  The  Congressional  district  will  be  subdivided,  by  the 
post  quartermaster  in  charge  of  it,  into  sections  for  the  convenient 
delivery,  by  the  tax  payer,  of  his  quota  of  produce  ;  and  agents  will 
be  appointed  by  the  post  quartermaster  to  take  charge  of  the  depots 
to  be  established  in  each  section. 

4.  The  articcles  taxable  under  the  law  are : 


Sweet  potatoes. 

Beans, 

Corn, 

Irish  potatoes 

Oats, 

Wheat, 

Buckwheat, 

Hye, 

Cured  hay  and  blade  fodder, 

Rice, 

Molasses  made  of  cane 

Sugar, 

(not  of  sorghum). 

Wool, 

Cotton, 

Peas, 

Tobacco, 

Ground  peas- 

And  after  the  1st  jMarcli  1804,  one-tenth  of  all  the  hogs  slaughtered 
between  the  date  of  the  passage  of  the  act  (  24th  April,  1863,  )  and 
said  1st  of  iSIarch,  1864,  payable  in  bacon  at  the  rate  of  sixty  pounds 
of  bacon  to  one  hundred  pounds  of  pork. 

Duties  of  the  Officer  in  general  charge  of  the  Tux  in  Kind. 

5.  All  reports  from  controlling  quartermasters  of  States,  will  be 
made  to  him. 

G.  He  will  keep  a  register  of  all  the  officers  and  agents  engaged, 
of  all  the  produce  received  in  the  several  sections,  districts  and  States, 
9 


10 

and  of  the  expenses  incurred  in  their  collection,  transportation  and 
distribution,  and,  under  the  authority  of  the  tiuartermiister  GenerMl, 
he  will  give  to  his  subordinates  such  inytructions  as  m-jy  be  riecessary 
to  proper  control  and  supervision  of  the  operations  under  the  act. 

7.  He  will  receive  his  ordeis  from  the  Quartermaster  General. 

Duties  if  Co7\troHin<r  Quartermaster. 

8.  He  shall  establish  himself  in  a  pc-ition  contral  or  convenient  to 
the  exerci;?e  of  the  supervitiion  of  the  officers  and  agents  within  his 
State. 

9.  He  shall  assign  the  post  quartermasters  to  the  districts  in  which 
they  are  to  operate,  and  upon  the  recommendation  of  the  post  quar- 
termasters, he  shall  <lesignate  the  depots  at  which  the  supplies  are  tn 
be  delivered  by  virtue  of  the  act. 

It).  He  shall  prescribe  the  measures  requisite  for  the  safe- keeping 
of  the  pro  uce,  and  for  the  transportation  of  it  from  the  depots  to  the 
nearest  railroad,  river  or  canal,  and  for  the  traurfer  of  subsistence 
and  forage  to  the  proper  officer  for  distribution  to  the  army,  and  of 
cotton  and  tobacco  to  the  agents  of  the  Secretary  of  the  Treasury. 

11.  He  will  require  his  post  quartermasters  to  report  in  detail, 
monthly,  according  to  Form  C,  the  ([uantity  of  produce  collected  and 
distributed  ;  which  repoits  he  will  condeuse,  dn<l  forward  the  consoli- 
dated report  (Form  D)  to  the  officer  in  geueial  charge,  with  the  re- 
ports of  pout  qujrtfrmasters  and  ihcir  agents,  as  sub-vouchers. 

12.  He  will  give  such  instructions  and  e.xercise  such  supervision 
over  the  operations  and  dirihurseincurs  of  his  pcist  quarterm;sters  and 
their  agents,  as  will  en-iuie  effii-icj  cy  and  economy. 

liJ.  He  will  niiike  estimates  up:.n  the  <,>aartermaster  General, 
through  the  officer  in  general  cha-gc,  for  sucli  funds  as  may  be  needed 
for  the  erection  or  hire  of  temporary  shelter  for  the  produce,  and  the 
compensation  of  the  agfuts  at  (he  depots,  an<lsuch  other  (li>burcments 
as  may  be  necessary.  From  the  fun  Is  thus  secured,  he  will  supply 
the  post  quartermasters,  ticking  their  receipts. 

14.  Where  c  nsolidated  lepoits  are  n  quired  of  him,  he  will  be 
careful  to  includi'  his  entire  Siaie  in  such  reports.  l*artial  reports 
will  not  be  r«  ceived.  Wlicn  his  officers,  without  sufficient  cause,  fail 
to  make  their  rcpo:t.-<  within  twenty  diys,  they  will  be  rt-ported  to  the 
office  of  general  charge,  to  be  dropped.  Repnits  from  di.stricta  should 
bo  forwarded  to  controllii;;^  <juaitenoasters  within  five  days  utter  the 
expiration  of  the  month. 

Duties  of  F(M  Qvartennnstir. 

15.  Ho  will  divide  his  district  into  sections,  and  establish  depots 
within  those  section-",  having  in  view  the  requirement  by  the  law, 
that  the  producer  shall  deliver  the  articles  taxed,  at  a  point  not  more 
than  eight  miles  from  the  place  of  production,  and  having  reference 
also  to  the  productivcncps  of  the  region,  facilities  of  transportation 
and  geographical  features  within  his  district. 


n 

16  He  will  appoint  agents  necessary  to  take  charge  of  the  estab- 
lished depots.  Such  agents  mast  be  non-Gonscript3,  or  persons  disa- 
bled in  service;  and  thoir  compensation  will  not  exceed  one  hundred 
dollars  per  m-mth  at  depots  away  from  railroads.  Where  railroad 
companies  authorize  their  station  a.jjents  to  be  agents  in  coUectin*' 
the  tax  in  kind,  their  compensation  shall  not  exceed  fifty  dollars  a 
month. 

J  7.  The  enactment  requires  the  assessor  (an  officer  of  the  Treasury 
Department)  to  visit  the  farmers  or  planters,  and  to  fix  the  quantity, 
quality  and  value  of  produce  due  under  the  act.  The  assessor  makes 
this  estimate  in  duplicate,  leaving  one  with  the  producer,  and  trans- 
ferring the  other  to  the  post  quirtermister,  who  receipts  to  the  as- 
sessor for  it,  and  thus  mikes  himself  accountable  for  the  property 
which  it  calls  for.  Hiving  these  estimate i,  the  post  quirte -mister 
distributes  them  to  the  agent  at  the  depots  nearest  to  the  producer, 
and  gives  as  public  notice  as  po-ssiblo  to  the  producers,  that  the  agents 
are  ready  to  receive  their  quota  of  tax  in  kind. 

18.  The  p'ace  of  produce  may  be  over  eight  miles,  say  twelve,  from 
a  collection  depot  established  on  a  nilroal.  or  other  means  of  easy 
transportation,  and  the  nearest  depot  to  him  may  be  only  four  miles 
distant.  It  would  h-i"  to  the  interest  of  ihc  Government  that  th*^  pro- 
duce should  be  delive-ed  »t  the  rsiilioad.  Where  the  pro  lucer.  in  such 
CHses,  can  be  induced  thu-  to  d  livt-r,  he  shill  he  alio.-. ed  pecuniary 
compensa  ion  fir  the  di>t  ince,  in  ex  -ess  t»f  ihit  from  the  p'ace  of  pro- 
d  letion  to  the  nearest  d.*pot  or  point  of  eas v  ship-nent,  at  the  rates  of 
transportition  estahli«hel  by  the  State  c  mimissioners,  under  the  im- 
pressment a  t.  jieing  twelve  miles  from  the  d  pot  on  the  railroad, 
and  the  ntare.-^t  collection  d^^pot  lieing  only  four  mile.s  in  'he  opposite 
direction,  the  producer  will  be  allowed  campen.-;ition  for  the  eight 
miles  of  ex-,;is^.      Tlii-*  rule  m:iy  be  gonernlly  applicable. 

19  Tue  poc^t  q-iurtermtser  will  in-srru  t  his  agents  to  note  particu- 
l.iriy  that  the  produce  will  cojnpiy  in  q'.'mtif.i/  mii  q ml i:i/ with  the 
assrssor-s'  estimate. 

2  >.  IIo  will  supply  the  producer  with  bag?  for  the  delivery  of  grain. 
liy  ;;<Mieral  mders  I  ;•.],  p  tr;igniph  I,  July  ^7,  181)3.  'quartermasters 
at  siinf)Iy  d-.-pots  will  ie-p(.".'t  the  requisitions  mide  by  quartermasters 
receiving  t.ixes  iti  kind  for  gr-in  sarks." 

21.  lie  \vi  1  e-tinre  up  <n  t!ie  eo:itrvdling  q-i  irterm  ister  for  funds 
to  rentoreiect  stoni-h  >use-«  at  the  depots,  to  pay  agents  and  laborers, 
and  for  tr;iiisp;rtati<.'n. 

22.  In  case  the  pro  lucer  should  fiil  to  deliver  any  part  or  ail  of 
his  quota  of  tax  to  tUe  post  quirGcrm  ister,  within  two  months  after  the 
date  of  the  as^es-^ors'  estim  ice,  he  bacomes  liable  to  the  penalty  of  fifty 
percent  ,  to  be  allil  to  the  assessed  money  value  of  the  unpaid  por- 
tion of  hi-i  tax.  Should  it  be  found  impracticable,  in  any  case,  to  col- 
lect such  quota  wiihin  the  two  months  specified,  the  post  quarter- 
master may,  in  the  exercise  of  a  sound  discretion,  extend  the  period 
within  which  delivery  is  to  be  made,  so  as  not  to  exceed  four  months 
after  he  shall  have  received  the  assessors'  estimate,  and  upon  the 
failure  thereafter  of  the  producer,  upon  notice,  to  deliver  his  quota, 


•  It 

he  will  hand  over  the  estimate  to  the  district  collector,  to  be  preceded 
with  in  the  manner  proscribed,  having  previously  endorsed  thereon 
anv  portion  of  the  tax  he  raay  have  r<H*eived. 

23.  Where,  in  any  district  or  locality  within  the  same,  it  be  found 
wholly  impracticable  to  collect  any  portion  of  the  tax  in  kind,  the  p«st 
(quartermaster,  upon  receipt  of  the  estimates  from  the  assessor,  will 
immediately  report  to  the  controlling  quartermaster  of  hip  State  the 
certa'n  districts,  or  localities  within  it,  where  such  impracticability 
exists,  Ftating  fully  the  causes  thereof.  The  controlling  quarter- 
master in  each  State  will  immediately,  upon  receipt  of  the  reports 
from  the  post  quartermaster,  condense  the  same,  and  foward  to  this 
office  a  consolidat'»d  report,  accompanied  by  such  information  and  sug- 
gestions as  he  may  deem  useful  to  be  communicated. 

24.  Where  the  controlling  quartermaster  sluill  so  ascertain  imprac- 
ticable districts  or  localities  within  his  St'ite,  ho  will  immediately 
direct  the  port  quartermasters  to  transfer  the  assessors'  estimates  to 
the  district  tax  collectors,  to  be  collected  in  their  money  value  only. 
The  post  quartermasters,  in  such  cases  of  transfer,  will  endorse  upon 
the  assessors'  estimate,  above  his  official  signature,  that  the  transfers 
are  made  on  account  of  the  impracticability  of  the  district  or  locality 
where  the  t;ix  is  due. 

25.  The  wool  collected  under  the  tax  law  will  not  be  delivered  to 
the  district  collector,  but  will  be  transferred  to  the  Quartermaster's 
Department  for  manufacture  into  clothing. 

26.  lie  will  notify  the  controlling  quartermaster  of  the  places 
where  the  produce  can  neither  be  used  or  transferred  for  army  pur- 
poses, and  will  receive  the  orders  of  the  controlling  quartermaster  for 
its  sale,  under  the  eL:actment. 

27.  In  transferring  the  produce  collected,  from  the  depots  to  the 
distributing  officers,  he  is  authorized  to  deliver  articles  suitable  for 
food  for  soldiers,  to  the  officers  and  agents  of  the  Commissary  Depart- 
ment;  and  when  the. means  of  transportation  under  the  control  of 
those  officers  are  sufficient  to  convey  quarteimaster's  stores  to  the 
army,  they  also  may  be  delivered  to  those  officers,  in  all  cases  taking 
receipts. 

28.  By  general  orders  No.  1 1 1,  August  13,  1863,  **  quartermasters 
who  are  purchasing  supplies,  and  Avho  have  means  of  transportation 
at  their  command,  are  directed  to  assist,  as  far  as  practicable,  the 
quartermasters  receiving  the  tax  in  kind,  in  transporting  the  suppliep 
coUcctctl  from  their  depots  of  collection,  to  the  issuing  depots  of  the 
army.  They  will  a' so  permit  their  store  houses  to  be  used  for  the 
storage  of  articles  of  the  produce  tax." 

29.  By  general  orders  No.  132,  paragraph  II,"  officers  of  the  Quar- 
termaster General's  and  Commissary  Departments,  who  are  in  charge 
of  depots,  will  receive  from  officers  collecting  the  tax  in  kind,  and  re- 
ceipt for  all  produce  belonging  to  their  respective  departments,  which 
may  be  invoiced  to  them,  and  provide  store-houses  for  the  same." 

3il.  In  cases  where  the  invoice  of  the  post  quartermaster  varies  as 
to  quantity  from  the  receipt  of  the  receiving  commissary  or  quarter- 
master, the  receipts  of  the  latter  will  be  accepted.     The  forwarding 


13 

quartermaster  will  relieve  himself  of  responsibility  for  deficiency,  by 
expending  on  Abstract  L  the  quantity  deficient,  filling  as  a  voucher 
the  receipt  of  the  railroad  or  transportation  company.  The  receiving 
oflScer  should  notify  the  officer  paying  the  freight  accounts  of  the 
amount  and  value  of  the  produce  unaccounted  for.  The  shipping 
quartermaster  should  give  the  same  notification,  and  state  specially 
op  Abstract  L,  that  he  has  done  so. 

31.  Quartermaster's  stores  (corn,  oats,  rye,  hay  and  fodder  and 
vrool,)  will  be  invoiced  to  the  nearest  quartermaster ;  commissary 
stores  (sweet  and  Irish  potatoes,  wheat,  buckwheat,  rice,  sugar,  mo- 
lasses, peas,  beans,  ground  peas  and  bacon,)  to  the  nearest  commis- 
sary. 

32.  In  Virginia,  the  tithe  wheat  will  be  delivered  to  the  nearest 
commissary,  to  be  forwarded  to  the  Government  mills  at  Richmond, 
Lynchburg  and  Petersburg,  except  where  mills  are  convenient  and  in 
close  proximity  to  troops  or  to  an  issuing  commissary — then  it  can  be 
ground,  according  to  paragraph  thirty-three,  and  turned  over  to  the 
chief  commissary  of  the  troops,  or  to  the  issuing  commissary,  accord- 
ing to  paragraph  thirty-three. 

33.  Tithe  wheat  may  be  ground  into  good  superfine  flour  when  mills 
are  convenient,  provided,  in  no  case,  the  cost  of  grinding  shall  exceed 
three  hundred  pounds  of  wheat  for  one  barrel  of  flour,  (one  hundred 
and  ninety-six  pounds,)  the  miller  furnishing  the  package,  or  the  toll 
may  be  paid  in  money,  reserving  the  off"al  for  foruge. 

34.  By  general  orders  No.  124,  September  22,  1863,  paragraph  I, 
**  potatoes,  (sweet,)  gathered  under  the  tax  law  by  commissaries  and 
quartermasters,  at  or  within  reach  of  places  where  hospitals  are  lo- 
cated, will  be  transferred  (invoices  and  receipts  being  given)  to  the 
medical  ofiicers  in  charge  of  the  hospitals,  to  be  cared  for  and  secured 
against  the  influences  of  frost,  &c.,  for  the  use  of  the  sick.  Or  farm- 
ers, when  the  hospitals  are  more  convenient  of  access  than  the  depots, 
may  deliver  their  potatoes  (tax  in  kind)  to  the  medical  officer  in 
charge,  taking  receipts,  which  will  be  acknowledged  by  the  tax  agent." 
Such  officers  must  receipt  also  to  the  quartermaster  of  the  district 
for  them, 

35.  In  localities  where  tithed  sweet  potatoes  cannot  be  readily 
transported  to  troops,  or  transferred  to  the  Medical  Department,  with 
the  assent  of  the  producer  they  may  be  commuted  at  assessors'  valua- 
tion, or  be  exchanged  for  grain,  peas  or  beans.  If,  Avhere  collected, 
there  is  danger  of  rotting  before  they  can  be  transferred  for  use,  they 
will  be  sold  at  public  auction. 

36.  In  all  cases  where  the  post  quartermaster  receives  the  commu- 
tation money  instead  of  produce,  he  Avill  make  an  abstract  of  articles 
commuted.  He  will  take  up  the  money  on  his  account  current,  and 
then  transfer  it  to  the  controlling  quartermaster  of  the  State,  taking 
his  receipts.  He  will  credit  himselr  on  his  property  return  with  the 
produce  commuted.  (See  Form  E.)  Controlling  quartermasters  will 
tranfer  all  such  moneys,  at  the  expiration  of  each  quarter,  to  the 
Treasury  Department. 

37.  Officers  charged  with  receiving  produce  under  the  tax  act,  are 


u 

aathorized  to  issue  such  produce  to  the  Ortlnance  and  Nitre  and  Min- 
ing Bureau,  upon  the  requiriitions  of  the  coinmin<liug  offioers  of  ai>o- 
nals,  artnoriem  :ind  depots  of  ordnance,  an  1  iJi-'ri  •'  en  .,v  i;,t.  T)<l«i,fs 
of  the  mining  service. 

38.  Where  the  tithe  his  been  d?po.*itcd  in  lor:»iitio<  wuero  i'  ciai'a 
be  used,  clirectiv  <>r  ind  n-ctly,  f-»r  for«g<*  or  t^u'Ki -ifnee.  «he  (j'lirler- 
master  of  th;  district  will  Mpply  I)  Vi  •  «»(rutf  of  gMi'ral  ciiargn, 
through  hi^  ci»nlr(dliiig  <ju  irtenu'isti'r.  for  uutho  i;)[  lo  .>i«»U. 

SO.  It  is  dteined  preferable  to  hire  h  irn-«  (»r  uii'iccuptrd  ^lore•houHea 
rather  than  to  hu-M  d<'pots  W!i  mi  it  '\<  i.e  es-  iry  t  •  er.*ct  ilicin,  they 
should  he  con'truo^el  of  the  cheip<'.-t  n-  itcriil.  Produce  mu-*i  not  iio 
8uflrere<l  to  accuitiul  ite  in  th'Mn  E*\><.  iil  atrentioii  i<  direct.-d  to  the 
importance  of  transferring  l\\r  pro'iii.-c  recoiv.-l  a.-<  scon  hh  po^^ihlo  to 
the  arm3\  or  to  is  uing  (|UirtfrmAstcrs  and  eoiuniis<rtrie«  w  lO  sup- 
ply the  army.  Vuvu  the  .«iip;'li-H  are  thus  is  ued,  the  woik  of  the 
officer  on  t:i.\  <lu'y  is  acc«  niphshed. 

-!U.  Where  the  griirj  eroji  i-<  iirgi'.  iitid  ■  i  li(ulfi«*>*  of  »r  ui  p  U'tation 
and  storage  ;tri  e.  <ju  irtenuister-*  «)f  di'ineis.  with  the  approval  of 
controlling  rjuarteninsterf,  are  au'ho.izfd  to  c  niiiiue  n-eeiviiig  fn»in 
the  producer  the  money  value  of  the  gram,  as  e  timited  ^>y  the  as- 
sessor, provi  eil  'he  producer  consents  to  such  c(  tntuuia'ion.  or  they 
may  e.\chaiige  the  griiiti  f.ir  eaMJc  and  hogs,  a«rcording  to  assess  >r»' 
valuation,  irasfi-i  ring  the  stork  1:0  the  ne.ire-'t  couimissary.  Should 
the  producer  refuse  to  couimute.  the  grain,  although  in  the  p  oducer's 
possession,  with  his  assent,  may  h  sold  to  others,  at  not  leas  than  the 
assessed  value,  o    be  exchanged  for  stock,  as  above. 

41.  Every  possible  precaution  will  be  tiken  to  prevent  stored  grain 
and  other  produce  from  heating  and  spoiling.  These  precautions  i'ail- 
ing,  the  district  quartermaster  will  make  timely  application  to  the 
controlling  quartermaster  for  authority  to  sell  at  public  auction; 
Mrhich  authority  the  controlling  qu  irteritiaster  is  authorized  to  ex- 
ercise. 

42.  In  all  cases  of  public  sale,  the  certificate  of  the  auctioneer  will 
accompany  the  officer's  return,  and  the  proceeds  will  be  taken  up  on 
the  account  current.  WMiere  the  tax  is  commuted,  the  money  will  in 
like  manner  be  accounted  for.  The  officer  will  be  held  responsible 
for  the  produce  until  the  money  value  is  thus  accounted  for.  In  case 
of  exchange  for  stock,  the  receipt  of  the  commissary  covers  the  re- 
sponsibility. 

43.  Post  quartermasters  are  authorized  to  exchange  the  stalks  and 
blades  of  corn,  cut  down  in  the  field,  for  hay  or  grain,  at  assessors' 
valuation  of  each. 

44.  By  general  orders  No.  1 17,  paragraphs  III,  IV,  V  and  VT, 
"producers  arc  required  to  deliver  the  wiieat,  corn,  rye,  buckwheat, 
rico,  peas,  beans,  cured  hay  and  fodilor,  sug.ir,  molasses  of  cane,  wool 
and  tobacco,  in  such  form  and  ordinary  marketable  c  mdition  a.s  may 
be  usual  in  the  section  in  which  they  arc  delivered;  cotton  ginned 
and  packed  in  some  secure  manner ;  tobacco  stripped  and  packed  in 
boxes. 

45.  "Where  post  quartermasters  of  districts  entrust  agents  with 


15 

disbursements,  care  must  be  taken  that  receipts  and  accounts  be  stated 
in  the  name  of  the  post  quarterraa  ter. 

46.  "  Quartermasters  and  commi-'siries  serving  with  troops  may  re- 
ceive from  producers  the  titlie  rax,  when  authurize(i  to  <lo  so  by  the 
chief  quartermaster  or  chief  commissary  of  the  army  in  which  they  are 
serving.  The  narafs  of  .such  authorized  officers  will  be  reported  to  the 
Quartermaster  General. 

47.  "Where  pvoducors  <ff*r  to  pay  their  tithe  tax  to  officers.  TiOt 
specially  assigned  to  tax  duly,  hut  who  ate  authorized  to  receive  it,  it; 
is  oblla;nt<)ry  upon  the  latter  to  reci'ive  the  produce,  ami  to  pay  ihe  ex- 
cess of  transportation  over  eight  mih^-',  at  the  rates  prescribed  by  state 
commit sioners,  uuder  the  impressment  ai.C.  In  each  case  the  officer 
will  receipt  to  the  post  quartermaster  of  the  disstrict  for  the  produce  " 

It  is  not  intended  to  prevent  the  post  qmirterni  iscer  from  declining 
to  receive  the  tax  whtui  his  depots  nre  full,  or  when  he  i-?  not  in  con- 
dition to  preserve  it.  lie  may  require  the  prohicer  to  retaiti  it  until 
he  can  make  arrangements  for  its  reception.  In  localities  where  sup- 
plies are  abundant,  producers  will  not  be  pressed  to  se  d  forward 
their  tax.  On  the  contrary,  they  will  be  notified  to  hold  them  until 
they  are  called  for.  While  the  limit  of  four  months  affcr  the  assess- 
ment, is  directory  to  the  produc-r,  as  to  the  period  for  delivery,  it  in 
no  re*pect  requires  the  Government  to  receive  the  tax  within  that 
period.  The  spirit  of  the  law  requires  the  producer  to  preserve  the 
tenth  until  it  is  called  for. 

48.  Upon  this  receipt  the  receiving  officer  will  be  responsible  for 
the  quantity  which  he  veill  take  upon  his  property  re. urn.  The 
receipt  given  to  the  producer  will  only  be  evidence  that  so  much  of 
his  tax  is  paid.  In  all  tuch  receipts  the  name  of  the  producer  and 
his  cor.nty  will  be  stated. 

49.  The  post  quartermaster  will  make  monthly  reports  to  the  con- 
trolling quartermaster  of  the  State,  of  the  articles  received  under  the 
law,  at  each  depot  v/ithin  his  district,  stating  the  name  of  the  pro- 
ducer from  whom  received,  and  of  all  produce  distributed,  giving  the 
name  of  the  officer  to  whom  transfer!  ed.  (See  Form  C.)  To  gain 
this  information,  he  will  require  similar  reports  from  his  agents,  (see 
Forms  A  and  B,)  which  v.'ill  be  tiansmitted as  sub-vouchers  to  his  own 
report. 

50.  The  congressional  districts  will  bear  their  present  numerical 
designa  ion.  The  sections  v/ithia  the  districts  will  be  numbered,  and 
the  depots  will  bear  the  numbers  of  the  sections  in  which  they  are 
located. 

51.  As  the  depot  agents  are  under  the  supervision  of  the  post 
quartermaster,  and  are  his  agents  for  the  collection,  safe-keeping,  and 
distribution  of  the  property,  he  will  take  care  to  give  them  such 
instructions  as  will  best  secure  their  attention  to  his  interests. 

52.  The  best  mode  of  receipting  to  the  producer  for  his  tithe,  is  by 
endorsement  upon  the  assessors'  estimate. 


1C 


Miscellantfms. 


53,  By  general  orders,  No.  117,  Sept.  Sd,  ISG2,  paragrnphs  one 
and  two — "  In  any  case  where  the  exij^enciea  of  the  armv  compel 
impressment  or  purchase,  for  its  use,  of  the  whole  of  any  one  article, 
or  nil  article.-*  of  the  planter's  production,  taxerl  in  kind,  the  pof»t 
quartermaster  of  the  di.-trict  will  transfer  to  his  district  collector  the 
assessor's  estimate,  to  be  collected  in  the  money  valae  only,  at  the 
rate  of  purchase  or  impressment,  as  the  case  may  ho.  Ref*  re  making 
such  transfer,  the  post  quartermaster  *S  the  district  will  credit  the 
producer  uj)on  nuch  estimates  with  the  amount  cf  such  articles  as  he 
may  have  paid  in  kind,  and  endorse  thereon  the  circumstances  under 
which  the  transfer  is  made." 

51.  Controlling  and  post  quartermasters  of  districts  will  keep  and 
report  their  accounts  relating  to  tax  in  kind,  separate  and  distinct 
from  all  others. 

55.  Officers  traveling  under  orders  are  allowed  mileage.  Officers 
and  agonts  traveling  on  duty  without  orders  are  allowed  actual  cost  of 
transportation  and  porterage. 

5G.  Blanks  rctjuired  hy  post  (quartermasters  will  be  supplied  by 
requisitions  upon  he  controlling  quartermaster  of  their  respective 
States,  who  will  be  furnished  from  thi:*  office. 

57.  Officers  cannot  receive  funds  until  their  bonds  are  filed  in  the 
War  Department. 

5S.  All  receipts  for  stores  transferred  by  agents  at  depots,  will  be 
taken  in  the  name  of  the  post  quartermaster  of  the  district. 

59.  Post  quartermasters  will  make  a  monthly  report,  in  detail,  of 
all  expenses  incurred  in  their  district?,  to  the  controlling  quartermas- 
ter, who  will  consolidate  and  forward  the  same,  including  the 
expenses  of  his  own  office,  to  the  officer  in  general  charge. 

6H.  Controlling  and  post  quartermasters  will  each  be  allowed  one 
clerk,  who  must  be  a  detailed  or  disabled  man  from  the  armv  ;  or  in  case 
one  such  cannot  be  obtained,  u  non-conscript.  The  pay  of  the  former 
will  be  a  sum  not  exceeding  three  doll  irs  per  day,  in  lieu  of  ration'^ 
and  all  other  allowances;  of  the  latter,  not  to  exceed  twelve  hundred 
dollars  per  annum.  The  maximum  rate  will  only  be  paid  at  the  dis- 
cretion of  the  {[uartermaster. 

(il.  The  monthly  reports  required  by  these  instructions  will  bo 
forwarded,  through  the  controlling  qua;"termaster,  to  the  quartermas- 
ter in  general  charge, 

62.  The  quarterly  accounts  of  property  and  money  will  bo  made 
to  the  <^>uartcrmaster  General's  office,  as  required  by  the  regulations 
of  the  (Quartermaster's  Dep.irtnient.  Suitable  forms  will  be  furnished 
therefor. 

63.  Post  quartermasters  will  address  their  communications,  on  the 
subject  of  collecting  the  tax  in  kind,  to  the  controlling  quartermaster 
of  their  State,  and  his  correspondence  will  be  addressed  to  the  quar- 
termaster in  general  charge,  marked  on  the  enyelope,  "tax  in  kind." 

64.  Post  quartermastera  will  forward  to  tho  cootrolling  quartermas- 


IT 

tpr,  quarterly,  a  report,  stating  his  own  station,  the  number  of  depots 
established  in  the  district,  and  the  names  and  compensation  of  agents 
in  charge.  (See  Form  H.)  The  controlling  quartermaster  will  con- 
solidate the  same,  and  forward  his  report  to  the  quartermaster  in 
generni  charge,  n(  ting  his  own  station. 

nr>.  The  hire  of  all  agents  and  <^mployeos  will  lie  reported  to  the 
controlling  quartermaster  for  his  approval. 

GO.  When  troops  re(iuiring  supplies  are  near  a  depot,  and  make 
demand  upon  it  for  those  supplies,  they  will  be  issued  to  the  staff  or 
other  officer  in  charge,  taking  his  receipt,  in  bulk. 

(57.  A  copy  of  Abstract  Ec  will  be  forwarded  through  the  control- 
ling quarteimaster,  to  the  office  of  general  charge. 

C)S  On  the  subieefs  crnneeted  with  the  duties  of  assessors  and  col- 
lectors, controllin;.!  ((uarterinasters  will  correspond  witli  the  chief  col- 
lector of  the  particular  State. 

C9.  AVhere  produce  is  invoiced  in  bushels  and  receipted  for  in 
pounds,  or  the  reverse,  the  quantity  will  be  reduced  to  bushels  at  the 
standard  of  weight,  and  the  deficiency,  if  any,  expended  on  Abstract 
L,  or  in  case  of  surplus,  taken  up  on  abstract  N,  as  gained  in  weight. 

70.  In  all  cases  of  expenditure  of  public  property,  the  certificate 
of  the  officer,  and  such  otiior  evidence  as  may  be  obtained,  should 
accompany  the  abstract. 

71.  Commissaries  who  aie  purchasing  supplies  are  authorized  to 
receive  that  prtion  of  the  tax  in  kind,  consisting  of  sweet  and  Irish 
potatoes,  wheat,  buckwheat,  rice,  sugar,  molasses,  peas,  beans,  ground 
peas,  and  bacon,  giving  a  receipt  to  the  producer,  which  will  be  evi- 
dence that  so  much  of  his  tax  is  paid.  As  the  post  quartermaster  of 
the  congressional  district  is  responsible  for  the  tenth,  after  the  asses- 
sor has  made  it  known  to  him,  the  receiving  commissary  will  also 
receipt  for  it  to  that  officer.  Tpon  this  receipt  he  will  be  held 
respon.^ible  for  the  stores  at  the  treasury,  and  will  take  thorn  up  on 
his  returns. 

The  foregoing  does  not  relieve  district  quartermasters  from  their 
responsibility  in  receiving  the  whole  tax,  and  the  obligation  to  fur- 
nish bags,  but  it  is  intended  to  secure  the  co-operation  of  officers  of 
the  Commissary  Department 

72.  By  an  order  issued  from  this  office  on  the  4th  of  September, 
1S63,  every  controlling  quartermaster  is  required  to  publish  the  fol- 
lowing instructions  to  his  post  quartermasters  : 

Where  corn  or  other  grain  is  damp,  or  when  dry  is  likely  to  remain 
a  considerable  time  housed,  it  must  be  dried  in  the  sun,  or  kiln  dried 
before  being  stored. 

73.  Property  received  on  account  of  tax  in  kind,  in  advance  of 
assessors'  estimates,  will  not  be  taken  up  on  "property  returns." 
The  post  quartermaster  is  responsible  upon  the  receipt  of  the  estimate 
for  the  amount  of  produce,  assessed  as  due  by  tlic  producer,  which 
is  taken  up  on  abstract  Ef.  ;  thus  if  he  take  up  the  property  as 
received  from  the  tax-payer,  he  will  be  charged  twice  with  the  same 
property. 

74.  Assessors  have  been  directed,  by  the  Commissioner  of  Taxes, 


Ift 

that  "in  the  valuation  of  all  taxable  artic'les  or  ohjcfM*.  uicladitig  the 
t'Btimatea  of  agricultural  pro.luotB  which  arc  taxed  in  kiml.  tnx  Hsaet- 
'^om  shall  Le  governed  hy  the  curreui  ^<clling  )>ncc8.  of  the  articles 
;inU  ohjectf  tu  le  taxc«l,  in  the  nei^'hboiiu'ud  \»here  thej  are  held  at 
the  time,  or  upon  the  day  with  reference  to  nhich  the  a>tieii8ment  or 
valuation  is  rcipiired  by  hiw  to  he  made.  The  tax  laws  re«|uire  the 
:lS6e8i^or8  to  ascertain  the  true  value,  hy  every  legitimate  meaiis  in 
their  power,  of  ail  taxable  articles  tr  objects  at  the  |>criod  at  which 
they  are  to  be  a»sc8;<ed,  under  eircuiust;w.ceb  of  ordinary  and  uure- 
irtraiued  sale.  Therefore,  the  prices  lixed  umler  the  impre.'-snjeut 
laws  do  not  form  the  proper  standard,  as  sales  ma<le  according  to  those 
prices,  are  constrained  sales  uiadv^  under  extraordinarv  oircunistaneeH 
for  the  support  of  the  armies  of  the  f'onfe«lerate  States,  wh«'ii  {he 
necespary  supplies  canni.oi  lie  obtaimd  in  any  other  way. 

Where  estimates  are  not  so  made,  post  <|Martormasters  will  refuse 
10  receive  the  same,  and  will  report  stich  crises  to  the  contndling  tjuar- 
termasters,  who  will  report  the  same  promptly  to  the  chief  oollectors 
of  their  respective  States. 

16.  When  the  assessor's  estimate  shows  that  a  producer  has  deliv- 
ered more  than  his  tithe  of  any  particular  article,  post  »|uartcrniasfer'» 
will  allow  the  value  of  the  <'.\('css.  by  deducting  it  from  some  other 
article  taxed,  or  the  excess  may  be  paid  for  at  assessors*  valuation. 

7G.  Where  produce  is  received  by  (juarterinasters  and  commissaries 
serving  with  troops  in  reprions  or  locali  ics  declared  ^'irnprac/irchlr" 
the  oflicer  receiving  will  receipt  in  the  usual  manner  to  the  post  quar- 
termaster of  the  district,  if  there  is  oiic  ;  if  not.  to  the  controlling 
luartermaster  of  the  State.  The  tax  quartermasters  in  such  cases 
aot  being  responsible,  by  the  delivery  of  the  estimate  for  the  produce, 
will  take  it  up  on  Abstract  N,  with  the  necessary  certificate  of  expl: - 
nation. 

77,  The  tobacco  received  by  post  quartermasters  ^^ill  be  turned 
over  to  the  general  agent  of  thehtate,  or  to  such  sub-agents  as  may  be 
designated  to  rcceivt;  it.  iu  all  cases  taking  duplicate  receipts  for  tht- 
property  so  transfern-d.  Such  receipts  will  be  filed  as  \ouehers  tu 
Abstract  M. 

78.  The  cotton  rccived  by  post  (juartermasters  will  l>emaiLed. 
weighed,  classified,  and  stored,  subject  to  the  order  of  the  general 
agent  of  the  State,  in  the  quartermasteis  dep(H.  if  ii  ean  be  kept 
there  safely  and  conveniently  ;  otherwise,  it  «hall  be  stored  in  sow* 
warehouse  or  covered  building,  in  a  safe  locality,  in  a  town,  villag*-, 
or  at  a  railroad  depot,  or  upon  S(me  noighboriiig  plantation.  The 
quartermaster  will  notify  the  general  agent,  monthly.  t(f  the  quantity 
of  cotton  thus  storc<l,  and  the  locations.  When  tlic  jv-tion  is  trniiH- 
ferred  to  the  general  agent,  the  post  quartermaster  will  take  receipts  in 
duplicate,  one  of  which  will  be  filed  as  voucher  to  Abstract  M. 

It  is  recommended  that  producers  bale  their  cotton  with  wooden 
hoops  and  slabs,  in  the  absence  of  rope  and  bagging. 

79.  Grain  bags,  as  soon  as  emptied,  mu>t  be  returned  to  the  quar- 
termasters. 

80,  Where  owners  of  vacant    storehouse*    are    exorbitant  in  their 


!9 

ilcmaiids  for  ror;t,  or  refuse  to  rent,  without  juf*t  cause,  application 
will  be  made  to  the  Quartermaster  General'?  office  for  authority  to  im- 
press. 
'  LARKIN  SMITH, 

As.i't  Q.  M.   Gen.  in  charge  of  Tax  in  Kind. 


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L  I-'-  ] 

TAX  IN   KIND. 

Report  of  JCxjHiiscs  incurnd  in  the  cMrtion  of  tin   Tax   in   Kind,   in  the 

fnont/t  of I8G      ,  hy ,  Oiptnin  c.nd  Post  (Quarter iniu>- 

tcr Coiigrissiunal  District,  State  of — . 


OCB.o  nnl, 

(Jlcrk  hire, 

Ilire  of  agcuLs, 

Hire  tif  lubortT!*, 

Hire  of  tcuijistcT.-, 

Excests  of  trunsjiorluliuii, 

Kent  of  i-torcliou.-5C.>-,  slicds,  «Stt'.,     - 

Buildiug  of  btoreliouscs,  shcdH,  «Slc., 

Purcbasc  of  ineiino  of  traiibiiurlalioii, 

Purchubc  of  grain  sacks, 


Total, 


I  certify  that  tho  above  report  ia  correct. 
I 


A   IJ,  Ca/U.  ami  I'oH  (.'.  M. 
Con;/' I  iJistricl,  State  of 


^olli, — '1  Ilia  rcjxirt  will  hi-  uiikU-  witliin  live  tlnys  after  tlic  cxiiirntion  of  enili 
month,  to  the  controlling  quartermaster,  and  will  show  the  amount  of  tach  item  of 
•xncnsc. 


»•  . 


2o 


X! 


a 


TS 


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1 

' 

JO   asBqojnj 

1 

j  -suKax  JO  suiioin 

JO     OSTJl{DaUJ 

: 

'spaqs    's8Suoi[ 
•oao^yjo3uip[tua 

• 

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FORM  OF  KECETPT  FOR  Fl'NDS. 


Kr.cEiVKn  at  .  this <l:ry  <»f  ,  186 — ,  of  , 

"Miijor  aij'l  Controlliuf^  <,>i:;irtermask^r  of  tlie  State  of  ,  the  sum 

n\ dollars  and cents,  funds  of  the  Qnartermaster's  Bopart- 

incDt,  for  expenses  of  the  eolleerion  of  tax  in   kind,    for   which  I  an?, 
aeconntable  nt  the  Trea^nrv  of  the  Confederate  States. 


Capt.  and  Fosi.Q.  717., Con^resftionnl  District. 

[Sif!;iied  in  dv plicate.) 


9i 


Assistant  <Ji  \kterma8ter    General's  OrriCE,  ) 
Pichmnnd,    Vn  ,  January    1-2.    I8«)4.       ] 

The  followin;:;  a'Miiional  inetrnctions  will  h(*  oltscrvcl  I'V  officers 
:in  1  n;jents  receiving;  tlif    '  fix  in   kin<l  :  " 

.^1.  Arlic-les  27,  1«I.  ami  71,  ^'Pncrnl  instructions.  Dec.  I,  ISfi.*), 
are  extended,  so  :is  to  authori/.c  cotnmis.«arics  and  thoir  bonded 
a^'cnts  t  I  receive  corn  for  breadstuff,  an  1  com  and  long  forii;Te  for  the 
animals  of  the  Subsistence    Depiirlniciit. 

.S2.  Ihe  author. tv,  ^iven  by  article  HI,  to  e.xcliLn;;c  produce  for 
"cattle  and  h- gs,"  is  extcndo(1,  so  as  to  inclii<le  horse  .•'nd  mules. 

.S.'>.  (.'tficer.H  who  hold  assc'^sors'  e.stiuuites  which  call  for  .hwoci  pota- 
toes, may  collect  from  the  producer  the  nioney  value  of  the  tax.  at 
Stiitf  Cinimi.isinvers'  vn/iififion  {'u(]£r  the  law.  as  amen<hMl,  this 
applies  only  to  sweet  potatoes  produced  in  the  »ear  |8(iJ.  'I'lic  com- 
mutation will  be  accounted  for  as  prescribed  in  article  :3G. 

M.  Seventy  pounds  of  .salt  pork  has  been  decided  by  the  \\:\v 
Departmeiit  to  be  the  equivalent  of  sixty  pounds  of  bacon,  under  the 
act  of  Deeember  2S,  I8G.'J.  Officers  authorized  to  receive  the  tithes, 
in  the  vicinity  of  armies  in  the  held  or  along  railroadn  whieh  .ift'oril 
facilities  of  speedy  transportation  to  issuing  commissaries,  may.  at 
tlii-  rate,  receive  salt  pork  instead  of  bacon. 

85.  The  objc'  t  of  the  tithe  law  is  to  provide  supplies  for  the  army 
and  to  reduce  the  expenses  of  the  Government.  The  importance  of 
the  sul)ject  should  be  impressed  upon  every  person  connected  with  it. 
T'pon  it,  to  a  great  extent,  depends  the  feeding  the  army.  It  calls 
for  all  the  attention  and  energy  of  its  ofTicers  and  agents.  Such  as 
hold  position  merely  for  empbiyment  and  do  not  give  it  utnlivided 
consideration,  should  be  removed  and  give  place  to  those  who  will 
comprehend  the  importance  of  the  work  and  apply  to  it  their  cheerful 
and  earnest  labor.  Economy  will  be  closely  observed.  The  number 
of  agents  must  be  reduced  ti  those  only  who  are  indispensable.  Those 
who  arc  incompetent,  careless,  idle,  or  unjirofitable,  will  [)e  at  once 
discharged.  Those  who  are  lial>le  to  field  service  in  tlu-  army  cannot 
be  e::;ployed.  Non-conscripts  and  detailed  disabled  soldiers  only  are 
eligible.  Those  heretofore  exempt,  from  having  fumished  sub.stitutes. 
must  be  gradually  discharged. 

LA H KIN    SMITH. 
ylsx'vf   l^iiar/ermaster   li^iurtiL 


[B.] 

ClllCULAR. 

Assist. VTVT  Quartermaster  General's  OiticE,  } 
Richmond,  Va.,  June  13,  1863.      ^ 

TO   FAK.MER8    AND  QUARTERMASTERS. 

Tax  in  Kind. 

T'be  tbllovfiug  is  tUu  .iystciu  lulopted  for  the  collection  of  the  ta.T  in 
kiud: 

An  officer  of  the  <.>uai-teriuiister  (reneral's  Departmeut  is  assigued 
to  the  special  charge  of  the  syibject.  A  corstrolliug  (juartermaster, 
with  the  rank  of  major,  is  assigned  to  each  State,  and  a  post  quar- 
termaster, with  the  ranK.  of  captain,  to  each  congres.': ional  district, 
where  it  is  practicable  to  collect  the  tenth. 

Each  congressional  district  will  be  subdivided,  by  the  post  quar- 
termaster in  charge  of  it,  into  sections  for  the  convenient  delivery,  by 
the  tax-payer,  of  his  quota  of  produce,  and  agents  will  be  appointed 
Jby  that  officer,  to  take  charge  of  the  depots  to  be  established  in  each 
section. 

Before  these  depots  can  be  e^^tablished,  or  the  assessments  required 
under  'he  law  be  made,  the  crop^  of  smill  grain,  hav  and  the  clip  of 
wool  for  the  present  year  will  hive  beau  secured.  To  relieve  farmer^^ 
from  the  risk  and  inconvenience  of  storing  the  Governmeat  portion, 
as  well  as  to  obtain  imm^iiiate  supplies  for  the  use  of  the  army,  the 
Bepartm'int  authorizes  and  requests  far  ners  residing  near  posts  where 
quartermasters  are  now  stationed,  to  deliver  the  Government  tenth, 
or  any  parj,  of  it,  to  that  quarter  uaster. 

Under  the  law,  lurmers  are  required  to  deliver  their  tenth  at  depots 
not  more  than  eight  miles  from  the  place  of  production.  If  they  will 
deliver  under  this  request,  the  Government  will  pay  for  the  transpor- 
tation in  excess  of  eight  miles. 

The  quartermaster  receiving  produce  under  this  rule,  will  give 
receipts  to  the  producer,  as  evidence  that  so  much  of  his  tax  is  paid  ; 
and  as  the  post  quartermaster  of  the  congressional  district  is  respon- 
sible for  the  tenth  after  the  assessor  has  established  and  made  it 
known  to  him,  the  quartermaster  to  whom  this  produce  is  delivered, 
will  also  receipt  for  it  to  the  post  quartermaster  of  the  district,  who 
will  endorse  a  copy  of  the  receipt  upon  the  assessor's  estimate  before 
transferring  it  to  the  agent  at  the  receiving  depot. 

LARKIN  SMITH, 
Assistant  (Quartermaster  General  in  Charge. 
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